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Contents

Legislation
Finance Act 2013
  • Introduction
  • PART 1 Income Tax, Corporation Tax and Capital Gains Tax
  • PART 2 Oil
  • PART 3 Annual tax on enveloped dwellings
  • PART 4 Excise duties and other taxes
  • PART 5 General anti-abuse rule
  • PART 6 Other provisions
  • PART 7 Final provisions
  • SCHEDULE 1 Annual investment allowance: periods straddling 1 January 2013 or 1 January 2015
  • SCHEDULE 2 Tax advantaged employee share schemes
  • SCHEDULE 3 Limit on income tax reliefs
  • SCHEDULE 4 Cash basis for small businesses
  • SCHEDULE 5 Deductions allowable at a fixed rate
  • SCHEDULE 6 Employment income: duties performed in the UK and overseas
  • SCHEDULE 7 Remittance basis: exempt property
  • SCHEDULE 8 Gains from contracts for life insurance etc
  • SCHEDULE 9 Qualifying insurance policies
  • SCHEDULE 10 Transfer of assets abroad
  • SCHEDULE 11 Deduction of income tax at source etc
  • SCHEDULE 12 Disguised interest
  • SCHEDULE 13 Change in ownership of shell company: restriction of relief
  • SCHEDULE 14 Transfer of deductions
  • SCHEDULE 15 R&D expenditure credits
  • SCHEDULE 16 Tax relief for television production
  • SCHEDULE 17 Tax relief for video games development
  • SCHEDULE 18 Television and video games tax relief: consequential amendments
  • SCHEDULE 19 Real estate investment trusts: UK REITs which invest in other UK REITs
  • SCHEDULE 20 Tax mismatch schemes
  • SCHEDULE 21 Community amateur sports clubs
  • SCHEDULE 22 Transitional provision relating to reduction in standard lifetime allowance etc
  • SCHEDULE 23 Employee shareholder shares
  • SCHEDULE 24 EMI options and entrepreneurs' relief etc
  • SCHEDULE 25 Charge on certain high value disposals by companies etc
  • SCHEDULE 26 Restrictions on buying capital allowances
  • SCHEDULE 27 Community investment tax relief
  • SCHEDULE 28 Lease premium relief
  • SCHEDULE 29 Manufactured payments
  • SCHEDULE 30 Close companies
  • SCHEDULE 31 Miscellaneous amendments relating to decommissioning
  • SCHEDULE 32 Restrictions on allowances for certain oil-related expenditure
  • SCHEDULE 33 Annual tax on enveloped dwellings: returns, enquiries, assessments and appeals
  • SCHEDULE 34 Annual tax on enveloped dwellings: information and enforcement
  • SCHEDULE 35 Annual tax on enveloped dwellings: miscellaneous amendments and transitory provision
  • SCHEDULE 36 Treatment of liabilities for inheritance tax purposes
  • SCHEDULE 37 Vehicle licences for disabled people
  • SCHEDULE 38 Valuation of certain supplies of fuel
  • SCHEDULE 39 Stamp duty land tax: transactions entered into before completion of contract
  • SCHEDULE 40 Stamp duty land tax: relief from 15% rate
  • SCHEDULE 41 Stamp duty land tax on leases
  • SCHEDULE 42 Climate change levy: supplies subject to carbon price support rates etc
  • SCHEDULE 43 General anti-abuse rule: procedural requirements
  • SCHEDULE 43A Procedural requirements: pooling notices and notices of binding
  • SCHEDULE 43B Procedural requirements: generic referral of tax arrangements
  • SCHEDULE 43C Penalty under section 212A or 212B: supplementary provision
  • SCHEDULE 43D The GAAR and partnerships
  • SCHEDULE 44 Trusts with vulnerable beneficiary
  • SCHEDULE 45 Statutory residence test
  • SCHEDULE 46 Ordinary residence
  • SCHEDULE 47 Controlled foreign companies
  • SCHEDULE 48 Proceeds of crime: powers of officers of Revenue and Customs
  • SCHEDULE 49 Corporation tax: deferral of payment of exit charge
  • SCHEDULE 50 Penalties: late filing, late payment and errors
  • SCHEDULE 51 Withdrawal of notice to file etc
  1. UK legislation
  2. Finance Act 2013

Finance Act 2013

From legislation.gov.uk

An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.

[17th July 2013]

Most Gracious SovereignWE, Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and to grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Begin readingSection 1 Charge for 2013-14
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